Deckungsbeitragsrechnung (EN)

Deckungsbeitragsrechnung

The contribution margin accounting is a partial cost accounting method that determines the contribution margin as the difference between revenue and variable costs. This contribution margin indicates how much revenue contributes to covering fixed costs. The method is particularly suitable for decisions regarding product programs and pricing.

Structure of the contribution margin accounting

flowchart TD     A[Revenue] --> B[- Variable Costs]     B --> C[Contribution Margin I]     C --> D[- Fixed Costs]     D --> E[Period Result]          F[Product A] --> G[Revenue A]     F --> H[Variable Costs A]     F --> I[Contribution Margin A]          J[Product B] --> K[Revenue B]     J --> L[Variable Costs B]     J --> M[Contribution Margin B]          N[Product C] --> O[Revenue C]     N --> P[Variable Costs C]     N --> Q[Contribution Margin C]          G --> R[Total Revenue]     H --> S[Total Variable Costs]     I --> T[Total Contribution Margin I]     K --> R     L --> S     M --> T     O --> R     P --> S     Q --> T     R --> A     S --> B     T --> C 

In Context

• Typically used together with break-even analysis
• Related to: Full cost accounting, standard marginal cost accounting, result accounting
• Example application: Decision to accept or reject an additional order